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《Journal of Wenzhou Vocational & Technical College》 2001-01
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On the Accounting Environment in Network Era

Xu Yongbin(Hangzhou Commerce College Hangzhou Zhejiang 310035)  
Accounting environment is the base on which the accounting theory and practice can emerge,exist and develop.Also,it is the main foothold on which accounting research can be based.With the development of the information society,the traditional economic construction of the society,human way of production and consumption and the module of management have been changing completely.Meanwhile, the accounting environment on which the traditional accounting theory and practice are relied has also been modified.This paper takes the accounting environment of enterprises as background and discusses its changes in the network era from three aspects:organization construction,production way and management module
【CateGory Index】: F232
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